scholarly journals PENGARUH PEMAHAMAN WAJIB PAJAK DAN MANFAAT PAJAK RESTORAN TERHADAP KESADARAN WAJIB PAJAK MEMBAYAR PAJAK (STUDI KASUS PADA USAHA RESTORAN DI KOTA TOMOHON)

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Arian Sumando Butarbutar ◽  
Harijanto Sabijono ◽  
Heince R.N Wokas

This study aims to determine the effect of taxpayer understanding and awareness of tax benefits to the restaurants taxpayer pays taxes . Sources of data used in this study is primary data derived from taxpayer restaurant in Tomohon. The analytical method used is multiple regression analysis. The results of the regression analysis resulted in the equation r Y = 8.000 + 0.136 X1 + 0.440 X2 . R2 value of 0.303 indicates the proportion of the taxpayer contributes understanding and awareness of tax benefits to the restaurants taxpayer pays tax at a restaurant in Tomohon 30.3 %. And korelsi coefficient ( r) of 0.550 . Hypothesis testing using t-test showed that no taxpayer understanding partial effect on consciousness taxpayer pays tax while the restaurant in Tomohon city restaurant tax benefits significantly influence the consciousness of the top tax payers in the city of Tomohon.

2020 ◽  
Vol 17 (2) ◽  
Author(s):  
Septiana Nurlaili

The Objective of the study is to determine the motive factors, they are personality, skills and intentions of the interest in trading in Pedan traditional market of Klaten regency. Ther data were taken in the form of primary data obtained through questionnaires and respondents are traders of the Pedan Klaten Market. The Analytical method used consist of validity, reliability, multiple regression analysis, classic assumptions, t test and coeddicient of determination tests. From the results of the study it can be concluded that the results of the regression analysis obtained the following equation: Y= 6,508 + -0,042X1 + 0,356X2 + 0,507X3 +e. Based on the results of the t test personality does not have an influence on trading interest and then skills have a positive and significant effect on trading interest and intention has a positive and significant effect on trading interest. The most dominant variable in this study is skills.


2021 ◽  
Vol 6 (2) ◽  
pp. 72-85
Author(s):  
Kasir

The purpose of this study was to determine the perception and understanding of MSME centers business on the application of SAK EMKM starting Januari 1, 2018 at the MSME Business Center in Bandung. In this study the data used are primary data, that is data obtained directly from the object under study. Data obtained through questionnaires to several MSME business center operastors int the city of Bandung. Sampling was carried out using the Sloving formula, resulting in 336 MSME respondents. The regression model used in this study to use Multiple Regression Analysis. The results of this study by t test (partial) showed that the perception of MSME actors did not effect the implementation of SAK EMKM and the understanding of MSME actors influenced the implementation of SAK EMKM. While the F test (simultaneous) showed that the perception and understanding of MSME actors influence the implementation of SAK EMKM.


Author(s):  
Mardhatila Fitri Sopali ◽  
Putri Azizi ◽  
Ai Elis Karlinda

This study aims to determine how big the influence of Conflict, Organizational Commitment and Job Satisfaction together on Employee Loyalty at Tk Hospital. III dr. Reksodiwiryo Padang. The method of collecting data is through surveys and distributing questionnaires, with a sample of 57 respondents. Non-medical staff at Tk Hospital. III dr. Reksodiwiryo Padang. The analytical method used is multiple regression analysis. The results obtained based on the partial test (t test) obtained: (a) partially there is a significant effect of Conflict on Employee Loyalty. Thus Ha is accepted, Ho is rejected. (b) partially there is a significant effect of Organizational Commitment on Employee Loyalty. Thus obtained Ha accepted Ho rejected. (c) partially there is no significant effect of Job Satisfaction on Performance Loyalty. Thus, Ha is rejected, Ho is accepted. (d) There is a spatially significant influence between Conflict, Organizational Commitment, and Job Satisfaction on Employee Loyalty. Thus obtained Ha accepted Ho rejected. (e) the contribution of the variables of Conflict, Organizational Commitment, and Job Satisfaction together to Employee Loyalty is 40.2% while the remaining 59.8% is influenced by other variables not examined in this study.


2018 ◽  
Vol 9 (2) ◽  
Author(s):  
Debbianita ◽  
Vinny Stephanie Hidayat ◽  
Ivana

AbstractThe aim of this research is to determine the effect of profitability, solvability, and inventory activity toward the Audit Delay on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The results show that profitability, solvability, and inventory activity have no effect on audit delay on retail companies that are listed in Indonesia Stock Exchange.Keywords: Audit Delay,  Inventory Activity, Profitability, and Solvability 


2021 ◽  
Vol 11 (2) ◽  
pp. 225
Author(s):  
Annur Fitri Hayati ◽  
Ridha Saputri

The purpose of this study was to determine the effect of price and brand trust on the brand switching behavior of Revlon lipstick on students of the Faculty of Economics, Padang State University. This type of research is causative. The population in this study were students of the Faculty of Economics, Padang State University. The number of research samples based on William Cochran's formula was 100 people and selected using the Purposive Sampling technique. The data used is the type of primary data obtained through distributing questionnaires to students of the Faculty of Economics, Padang State University with predetermined criteria. The analytical method used is multiple regression analysis using SPSS 22. The results show that (1) Price has a significant effect on brand switching of Revlon lipsticks to other brands of lipstick, (2) Brand trust has no significant effect on brand switching of Revlon lipsticks to other brands of lipstick. , (3) price has a significant effect on brand switching of Revlon lipstick to another brand of lipstick, while brand trust has no significant effect on brand switching of Revlon lipstick to another brand of lipstick.


2017 ◽  
Vol 6 (1) ◽  
Author(s):  
Yunia Wardi ◽  
Hendri Andi Mesta ◽  
Ilda Rahmayeni

This research is aimto analyze the influence of trust and satisfaction on customer loyalty of Mitra Beasiswa AJB Bumiputera 1912 of Pariaman. The population in this research is the Mitra Beasiswa AJB Bumiputera 1912 of Pariaman in 2015. The sample was taken by purposive sampling using the formula of Slovin, with sample size as much as 90 respondents. Data analysis is performed multiple regression analysis and hypothesis testing using F test and t-test. The results of this study show that trust and satisfaction have a significant effect on customer loyalty of Mitra Beasiswa AJB Bumiputera 1912 of Pariaman.


Jurnal Ecogen ◽  
2020 ◽  
Vol 3 (2) ◽  
pp. 232
Author(s):  
Fera Mardiana ◽  
Rose Rahmidani

This study aims to determine the effect of price, trust and corporate image on customer loyalty of the Kurnia otobus (PO. Kurnia) company in the Padang-Medan route. This type of research is causative. The population in this study were all PO service users (passengers). Kurnia Padang-Medan route. Samples were taken using the Slovin formula with 100 respondents and selected by purposive sampling technique. The type of data used in this study is primary data obtained through distributing questionnaires to Kurnia bus passengers with predetermined criteria. The analytical method used is multiple regression analysis using SPSS version 20. The results of this study indicate that: (1) price, trust, company image have a positive and significant effect on customer loyalty (2) price has a positive and significant effect on customer loyalty (3) trust positive and significant effect on customer loyalty (4) company image positive and significant effect on customer loyalty.Keywords: price, trust, corporate image, customer loyalty


2020 ◽  
Vol 4 (1) ◽  
pp. 106
Author(s):  
Vinny Stephanie Hidayat ◽  
Debbianita Debbianita

The aim of this research is to determine the effect of profitability and liquidity towards the capital structure on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The partially effect is shown by T test, except for profitability variable and the simultaneous effect is shown by F Test. The result of this research shows that the profitability and liquidity affect the capital structure simultaneously. Thus, the hypothesis of the research is empirically supported.Keywords: Capital Structure, Profitability, Liquidity, and Retail Companies


Jurnal Ecogen ◽  
2021 ◽  
Vol 4 (1) ◽  
pp. 81
Author(s):  
Sarah Fauziah ◽  
Rose Rahmidani

The purpose of this research is to determine the effect of sales promotion and shopping lifestyle on impulse buying of fashion products at Transmart Padang. This is the causative research.The population of the research is Padang city community. The number of research samples as many as 100 people and selected using purposive sampling technique.The data used is the primary data obtained through the distribution of questionnaires to Padang city community with established criteria. The analytical method is multiple regression analysis using SPSS 20.The results indicate that (1) sales promotion and shopping lifestyle advertisements have a significant effect on impulse buying, (2) sales promotion has a significant effect on impulse buying, (3) shopping lifestyles have a significant influence on impulse buyingKeywords : sales promotion, shopping lifestyle and impulse buying


Jurnal Ecogen ◽  
2020 ◽  
Vol 3 (4) ◽  
pp. 584
Author(s):  
Yolanda Yolanda ◽  
Rose Rahmidani

The purpose of this research is to determine the effect of store atmosphere and service quality on customer revisit intention of Golden Cafe dan Resto at Kota Padang. This is the causative research. The population of the research is Padang city community. The number of research samples as many as 100 people and selected using purposive sampling technique. The data used is the primary data obtained through the distribution of questionnaires to Padang city community with established criteria. The analytical method is multiple regression analysis using SPSS 16. The results indicate that (1) Store atmosphere and service quality advertisements have a significant effect on revisit, (2) Store atmosphere has a significant effect on revisit intention, (3) Service quality have a significant influence on revisit intention.       Kata Kunci: store atmosphere, service quality, revisit intention


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